HTSUS, United States

2402.20.90.00

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes / Cigarettes containing tobacco / Other

Classification path

  1. Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
  2. Cigarettes containing tobacco
  3. Other
  4. Other

Rates of duty

General (MFN)
$1.50/kg + 3.2%
Column 2Cuba, North Korea, Russia, Belarus
$9.92/kg+ 25%
Unit of quantity
thousands, kg

Trade agreement rates

FreeGSP (lapsed since Dec 31, 2020), U.S.-Australia FTA, U.S.-Bahrain FTA, U.S.-Chile FTA, U.S.-Colombia TPA, AGOA (authorized through Dec 31, 2026), E, U.S.-Israel FTA, U.S.-Korea FTA, U.S.-Morocco FTA, U.S.-Oman FTA, CAFTA-DR, U.S.-Panama TPA, U.S.-Peru TPA, USMCA, U.S.-Singapore FTA

Related lines in heading 2402

About heading 2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

Heading 2402 covers cigars, cheroots, cigarillos, and cigarettes of tobacco or tobacco substitutes. The listed lines split cigars, cheroots, and cigarillos containing tobacco by value per item and small-cigar weight, split cigarettes containing tobacco by clove content and paper wrapping, and provide an other category.

Full guide to heading 2402

Products in this heading

  • Small cigars weighing not more than 1.36 kg per 1000
  • Cigars valued less than 15 cents each
  • Cigarillos
  • Cheroots
  • Clove cigarettes
  • Paper-wrapped tobacco cigarettes
  • Other tobacco cigarettes
  • Other smoking products of heading 2402

Frequently asked questions

What is the HTS code for small cigars valued under 15 cents each?

Use 2402.10.30.30; the general (MFN) rate is $1.89/kg + 4.7%.

What is the duty on clove cigarettes?

Clove cigarettes containing tobacco are classified in 2402.20.10.00; the general (MFN) rate is 41.7¢/kg + 0.9%.

How do I classify paper-wrapped tobacco cigarettes?

Paper-wrapped cigarettes containing tobacco are classified in 2402.20.80.00; the general (MFN) rate is $1.05/kg + 2.3%. Other cigarettes containing tobacco go in 2402.20.90.00 at $1.50/kg + 3.2%.

Source: USITC Harmonized Tariff Schedule, retrieved October 21, 2026.

HTS 2402.20.90.00: Cigars, cheroots, cigarillos and cigarettes, of tobacco or..., $1.50/kg + 3.2% duty | HTSBase